Enercio contributes $100,000 in exchange for a 40% interest in the calendar year ABC LLC, which is taxed as a partnership. In 2018, the LLC generates $80,000 of ordinary taxable income. Enercio withdrew $10,000 from the partnership during 2018.

a.Enercio is taxed on what amount of the LLC's 2018 income?

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b.How much of the $10,000 distribution will Enercio be taxed?

$----------